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Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms
16 references·0 citing·47 second hopsampled
Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms (2024)Digital transformation and corporate tax …A Systematic Review of the Literature on Digital Transformation: Insights and Implications for Strategy and Organizational Change (2020)A Systematic Review of the Li…Understanding digital transformation: A review and a research agenda (2019)Understanding digital transfo…The digital transformation of innovation and entrepreneurship: Progress, challenges and key themes (2019)The digital transformation of…Reflections on societal and business model transformation arising from digitization and big data analytics: A research agenda (2015)Reflections on societal and b…Digital Business Strategy: Toward a Next Generation of Insights (2013)Digital Business Strategy: To…Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Cash Flow Patterns as a Proxy…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…A review of tax research (2010)A review of tax researchLong-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Corporate Governance and Risk‐Taking (2008)Corporate Governance and Risk…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…Over-investment of free cash flow (2006)Over-investment of free cash …Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Information and the Change in the Paradigm in Economics (2002)Information and the Change in…Financing Constraints and Corporate Investment (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? 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Evidence from China (2021)The Discovery of Grounded Theory; Strategies for Qualitative Research (1968)Dynamic capabilities and strategic management (1997)Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review (2003)The digital divide: A review and future research agenda (2021)Mastering digital transformation: The nexus between leadership, agility, and digital strategy (2022)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The market pricing of accruals quality (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)When Is a Liability Not a Liability? 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References

  • 2019Understanding digital transformation: A review and a research agenda7,294 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 2013Digital Business Strategy: Toward a Next Generation of Insights4,375 cited
  • 2010A review of tax research3,167 cited
  • 2006Over-investment of free cash flow2,918 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2019The digital transformation of innovation and entrepreneurship: Progress, challenges and key themes2,761 cited
  • 2020A Systematic Review of the Literature on Digital Transformation: Insights and Implications for Strategy and Organizational Change2,535 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2008Corporate Governance and Risk‐Taking1,816 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2002Information and the Change in the Paradigm in Economics1,528 cited
  • 2011Cash Flow Patterns as a Proxy for Firm Life Cycle

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1,515 cited
  • 2015Reflections on societal and business model transformation arising from digitization and big data analytics: A research agenda1,291 cited
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